Financial reporting instructions
Refer to the list for instructions on how to complete financial returns and reports in the Regulatory Reporting System.
See more information on how to file and submit a return.
| Title | Industry | Document type | Return |
|---|---|---|---|
| Life Insurance Return – Section IV – Detailed Instructions | Insurance companies | Detailed instructions | Life Insurance Return and Instructions |
| Annual supplement (tracked changes) - LICAT LCA 2021 [ XLSX 548.28 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
| Provincial return (LFPROV) - Tracked changes [ XLSX 180.1 KB ] | Insurance companies | Provincial return | Life Insurance Return and Instructions |
| Report - Life insurance key metrics [ XLSX 122.69 KB ] | Insurance companies | Report | Life insurers key metrics (OL) |
| Quarterly return (2024) - P&C Minimum Capital Test and Branch Adequacy of Assets Test [ XLSX 229.92 KB ] | Insurance companies | Quarterly return | Property and Casualty Minimum Capital Test and Branch Adequacy of Assets Test (PC4) |
| Property and casualty insurance return – Section VI – Change Control Log | Insurance companies | Change control log | Property and casualty insurance return |
| Life Supervisory Annual Return (LF3) - Tracked changes [ XLSX 410.93 KB ] | Insurance companies | Annual return | Life Insurance Return and Instructions |
| Property and Casualty - Memorandum to the Appointed Actuary 2022 | Insurance companies | Memorandum | Property and Casualty - Memorandum to the Appointed Actuary 2022 |
| Mortgage Insurance Return – Section V – Jurisdictional Requirements | Insurance companies | Jurisdictional requirements | Mortgage Insurance Return and Instructions |
| Mortgage Insurers Provincial Annual Return (with track changes) [ XLSX 71.77 KB ] | Insurance companies | Provincial return | Mortgage Insurance Return and Instructions |
| IFRS 17 Property and Casualty Memorandum to the Appointed Actuary - 2023 | Insurance companies | Memorandum | IFRS 17 Property and Casualty Memorandum to the Appointed Actuary - 2023 |
| Annual return – UCLRE [ XLSX 50.87 KB ] | Insurance companies | Annual return | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Mortgage Insurers Supervisory Annual Return (with track changes) [ XLSX 221.75 KB ] | Insurance companies | Annual return | Mortgage Insurance Return and Instructions |
| Annual supplement (clean) - LICAT LCA 2023 [ XLSX 507.47 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
| Life Insurance Return – Section I – Introduction | Insurance companies | Introduction | Life Insurance Return and Instructions |
| Peer review information - 2022 Life Memorandum to the Appointed Actuary [ XLSX 34.9 KB ] | Insurance companies | Peer review information | Life Memorandum to the Appointed Actuary (2022) |
| Life Supervisory Quarterly Return (LF2) - Validation rules [ XLSX 156.75 KB ] | Insurance companies | Validation rules | Life Insurance Return and Instructions |
| Key Metrics Report – P&C insurers | Insurance companies | Instructions | Property and casualty insurers key metrics (OP) |
| Property and casualty insurance return – Section III – Definitions | Insurance companies | Instructions | Property and casualty insurance return |
| Mortgage Insurance Return – Section II – Filing Requirements | Insurance companies | Filing requirements | Mortgage Insurance Return and Instructions |